The following transactions occurred in April at Steves Cabinets, a custom cabinet firm:

Purchased $23,500 of materials on account.

Issued $1,550 of supplies from the materials inventory.

Purchased $12,700 of materials on account.

Paid for the materials purchased in transaction (1) using cash.

Issued $15,100 in direct materials to the production department.

Incurred direct labor costs of $27,500, which were credited to Wages Payable.

Paid $22,700 cash for utilities, power, equipment maintenance, and other miscellaneous items for the manufacturing plant.

Applied overhead on the basis of 125 percent of $27,500 direct labor costs.

Recognized depreciation on manufacturing property, plant, and equipment of $11,500.

The following balances appeared in the accounts of Steves Cabinets for April:

	Beginning			Ending
Materials Inventory	$	31,890			?
Work-in-Process Inventory		8,100			?
Finished Goods Inventory		34,700		$	29,390
Cost of Goods Sold					54,930

Required:

a. Prepare journal entries to record the transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)